SONCK LIEVEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SONCK LIEVEN
Largest movements
- Receivables within one year +€344,095
new in 2025: €344,095
- Current investments -€203,398
down €203,398 (-18.5%), from €1.1m to €897,135
- Cash -€24,661
down €24,661 (-4.6%), from €538,309 to €513,649
mainly Receivables within one year (-€344,095) and Other debts (-€75,975)
- Reserves +€219,903
up €219,903 (+14.6%), from €1.5m to €1.7m
of which Tax-exempt reserves: +€126,300
- Other debts -€75,975
down €75,975 (-76.0%), from €99,975 to €24,000
- Tax, wage and social debts -€27,934
down €27,934 (-44.3%), from €63,082 to €35,147
- Gross operating margin -€45,649
down €45,649 (-14.0%), from €326,303 to €280,654
- Financial income +€30,054
up €30,054 (+153%), from €19,643 to €49,697
- Taxes +€5,006
up €5,006 (+5.4%), from €92,039 to €97,045
- Financial charges -€3,835
down €3,835 (-57.9%), from €6,624 to €2,788
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,668,800 | €1,781,665 | +€112,865 | +6.8% |
| Formation expenses | 20 | €1,238 | €929 | -€310 | -25.0% |
| Fixed assets | 21/28 | €27,253 | €24,897 | -€2,356 | -8.6% |
| Tangible fixed assets | 22/27 | €27,253 | €24,897 | -€2,356 | -8.6% |
| Plant, machinery and equipment | 23 | €10,064 | €5,812 | -€4,251 | -42.2% |
| Furniture and vehicles | 24 | €1,788 | €1,064 | -€724 | -40.5% |
| Other tangible fixed assets | 26 | €15,402 | €18,021 | +€2,619 | +17.0% |
| Current assets | 29/58 | €1,640,309 | €1,755,840 | +€115,531 | +7.0% |
| Amounts receivable within one year | 40/41 | - | €344,095 | +€344,095 | |
| Other amounts receivable | 41 | - | €344,095 | +€344,095 | |
| Current investments | 50/53 | €1,100,533 | €897,135 | -€203,398 | -18.5% |
| Cash at bank and in hand | 54/58 | €538,309 | €513,649 | -€24,661 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,466 | €961 | -€505 | -34.5% |
| Total equity and liabilities | 10/49 | €1,668,800 | €1,781,665 | +€112,865 | +6.8% |
| Equity | 10/15 | €1,502,547 | €1,722,450 | +€219,903 | +14.6% |
| Reserves | 13 | €1,502,547 | €1,722,450 | +€219,903 | +14.6% |
| Tax-exempt reserves | 132 | €210,500 | €336,800 | +€126,300 | +60.0% |
| Distributable reserves | 133 | €1,292,047 | €1,385,650 | +€93,603 | +7.2% |
| Amounts payable | 17/49 | €166,253 | €59,216 | -€107,037 | -64.4% |
| Amounts payable within one year | 42/48 | €166,253 | €59,216 | -€107,037 | -64.4% |
| Trade debts | 44 | €3,197 | €68 | -€3,129 | -97.9% |
| Suppliers | 440/4 | €3,197 | €68 | -€3,129 | -97.9% |
| Taxes, remuneration and social security | 45 | €63,082 | €35,147 | -€27,934 | -44.3% |
| Taxes | 450/3 | €63,082 | €35,147 | -€27,934 | -44.3% |
| Other amounts payable | 47/48 | €99,975 | €24,000 | -€75,975 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,563 | €9,682 | -€881 | -8.3% |
| Other operating charges | 640/8 | €903 | €933 | +€30 | +3.3% |
| Gross operating margin | 9900 | €326,303 | €280,654 | -€45,649 | -14.0% |
| Operating profit (loss) | 9901 | €314,838 | €270,039 | -€44,798 | -14.2% |
| Financial income | 75/76B | €19,643 | €49,697 | +€30,054 | +153% |
| Recurring financial income | 75 | €19,643 | €49,697 | +€30,054 | +153% |
| Financial charges | 65/66B | €6,624 | €2,788 | -€3,835 | -57.9% |
| Recurring financial charges | 65 | €6,624 | €2,788 | -€3,835 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €327,857 | €316,948 | -€10,909 | -3.3% |
| Income taxes | 67/77 | €92,039 | €97,045 | +€5,006 | +5.4% |
| Profit (loss) for the period | 9904 | €235,818 | €219,903 | -€15,916 | -6.7% |
| Transfer from tax-exempt reserves | 789 | €105,250 | - | -€105,250 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €235,818 | €93,603 | -€142,216 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.